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Schedule of Investments (Details) - USD ($) | 12 Months Ended |
--- | --- | ---
Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
Marketable Securities [Line Items] |  |  |  |  |
Available for sale securities, amortized cost | $ 362,750,511 |  | $ 236,303,310 |  |
Available for sale securities, unrecognized holding gain | 2,282,842 |  | 23,501,282 |  |
Available for sale securities, unrecognized holding loss | (19,174,861) |  | (516,989) |  |
Available for sale securities, estimated fair value | 345,858,492 |  | 259,287,603 |  |
Available-for-sale securities, amortized cost basis | 9,942,265 |  | 8,275,772 |  |
Available-for-sale securities, gross unrealized gain | 11,682,526 |  | 11,596,414 |  |
Mortgage loans on real estate and construction | 312,183,703 |  | 280,334,517 |  |
Mortgage loans on real estate and construction, unamortized deferred loan fees, net | (1,746,605) |  | (918,586) |  |
Mortgage loans on real estate and construction, allowance for losses | (1,970,311) |  | (1,699,902) |  | $ (2,005,127)
Mortgage loans on real estate and construction, discount | (342,860) |  | (409,983) |  |
Mortgage loans on real estate and construction | 308,123,927 |  | 277,306,046 |  |
Real estate held for investment: Residential | 191,328,616 |  | 197,365,797 |  |
Real estate held for sale | 11,161,582 |  | 3,731,300 |  |
Policy loans | 13,095,473 |  | 13,478,214 |  |
Insurance assignments | 46,942,536 |  | 48,632,808 |  |
Federal home loan bank stock | 2,600,300 | [1] | 2,547,100 | [2] |
Other investments | 9,479,798 |  | 4,983,251 |  |
Allowance for doubtful accounts | (1,609,951) |  | (1,686,218) |  |
Total policy loans and other investments | 70,508,156 |  | 67,955,155 |  |
Accrued investment income | 10,299,826 |  | 6,313,012 |  |
Total investments | 948,963,125 |  | 823,555,327 |  |
Real estate held for investment: Residential | (191,328,616) |  | (197,365,797) |  |
Cash and cash equivalents | 133,483,817 |  | 141,414,282 |  | 115,465,086
Total cemetery perpetual care trust investments | 7,276,210 |  | 7,835,721 |  |
Cemetery perpetual care obligation | (5,099,542) |  | (4,915,285) |  |
US Treasury Securities [Member] |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |
Available for sale securities, amortized cost | 93,182,210 |  | 22,307,736 |  |
Available for sale securities, unrecognized holding gain | 180,643 |  | 578,567 |  |
Available for sale securities, unrecognized holding loss | (2,685,277) |  |  |  |
Available for sale securities, estimated fair value | 90,677,576 |  | 22,886,303 |  |
US States and Political Subdivisions Debt Securities [Member] |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |
Available for sale securities, amortized cost | 6,675,071 |  | 4,649,917 |  |
Available for sale securities, unrecognized holding gain | 13,869 |  | 212,803 |  |
Available for sale securities, unrecognized holding loss | (458,137) |  | (1,989) |  |
Available for sale securities, estimated fair value | 6,230,803 |  | 4,860,731 |  |
Corporate Debt Securities [Member] |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |
Available for sale securities, amortized cost | 229,141,544 |  | 174,711,061 |  |
Available for sale securities, unrecognized holding gain | 1,909,630 |  | 21,791,370 |  |
Available for sale securities, unrecognized holding loss | (11,930,773) |  | (353,668) |  |
Available for sale securities, estimated fair value | 219,120,401 |  | 196,148,763 |  |
Mortgage-Backed Securities, Issued by US Government Sponsored Enterprises [Member] |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |
Available for sale securities, amortized cost | 33,501,686 |  | 34,365,382 |  |
Available for sale securities, unrecognized holding gain | 168,700 |  | 905,159 |  |
Available for sale securities, unrecognized holding loss | (4,100,674) |  | (161,332) |  |
Available for sale securities, estimated fair value | 29,569,712 |  | 35,109,209 |  |
Redeemable Preferred Stock [Member] |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |
Available for sale securities, amortized cost | 250,000 |  | 269,214 |  |
Available for sale securities, unrecognized holding gain | 10,000 |  | 13,383 |  |
Available for sale securities, unrecognized holding loss |  |  |  |  |
Available for sale securities, estimated fair value | 260,000 |  | 282,597 |  |
Industrial Miscellaneous And All Other [Member] |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |
Available-for-sale securities, amortized cost basis | 9,942,265 |  | 8,275,772 |  |
Available for sale securities, unrecognized holding gain | 2,688,375 |  | 3,626,444 |  |
Available for sale securities, unrecognized holding loss | (948,114) |  | (305,802) |  |
Available-for-sale securities, gross unrealized gain | 11,682,526 |  | 11,596,414 |  |
Equity Securities One [Member] |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |
Available-for-sale securities, amortized cost basis | 9,942,265 |  | 8,275,772 |  |
Available for sale securities, unrecognized holding gain | 2,688,375 |  | 3,626,444 |  |
Available for sale securities, unrecognized holding loss | (948,114) |  | (305,802) |  |
Available-for-sale securities, gross unrealized gain | 11,682,526 |  | 11,596,414 |  |
Residential Mortgage [Member] |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |
Mortgage loans on real estate and construction | 93,355,623 |  | 53,533,712 |  |
Mortgage loans on real estate and construction, unamortized deferred loan fees, net | (1,212,994) |  | (498,600) |  |
Mortgage loans on real estate and construction, allowance for losses | (1,739,980) |  | (1,469,571) |  | (1,774,796)
Mortgage loans on real estate and construction, discount | (111,873) |  | (169,369) |  |
Mortgage loans on real estate and construction | 90,290,776 |  | 51,396,172 |  |
Real estate held for investment: Residential | 38,437,960 |  | 41,972,462 |  |
Real estate held for sale | 11,010,029 |  | 1,190,602 |  |
Real estate held for investment: Residential | (38,437,960) |  | (41,972,462) |  |
Residential Construction [Member] |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |
Mortgage loans on real estate and construction | 172,516,125 |  | 175,117,783 |  |
Mortgage loans on real estate and construction, unamortized deferred loan fees, net | (333,846) |  | (383,173) |  |
Mortgage loans on real estate and construction, allowance for losses | (43,202) |  | (43,202) |  | $ (43,202)
Mortgage loans on real estate and construction, discount |  |  |  |  |
Mortgage loans on real estate and construction | 172,139,077 |  | 174,691,408 |  |
Commercial [Member] |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |
Mortgage loans on real estate and construction | 46,311,955 |  | 51,683,022 |  |
Real estate held for investment: Residential | 152,890,656 |  | 155,393,335 |  |
Real estate held for sale | 151,553 |  | 2,540,698 |  |
Real estate held for investment: Residential | (152,890,656) |  | (155,393,335) |  |
Cemetery Perpectual Care Oblication [Member] |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |
Available for sale securities, amortized cost | 263,205 |  | 772,793 |  |
Available for sale securities, unrecognized holding gain | 42 |  | 12,900 |  |
Available for sale securities, unrecognized holding loss | (8,516) |  | (928) |  |
Available for sale securities, estimated fair value | 254,731 |  | 784,765 |  |
Cash and cash equivalents | 1,925,978 |  | 1,059,519 |  |
Total cemetery perpetual care trust investments | 7,276,210 |  | 7,835,721 |  |
Cemetery perpetual care obligation | (5,099,542) |  | (4,915,285) |  |
Trust investments in excess of trust obligations | 2,176,668 |  | 2,920,436 |  |
Cemetery Perpectual Care Oblication [Member] | US Treasury Securities [Member] |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |
Available for sale securities, amortized cost | 89,004 |  |  |  |
Available for sale securities, unrecognized holding gain | 42 |  |  |  |
Available for sale securities, unrecognized holding loss | (38) |  |  |  |
Available for sale securities, estimated fair value | 89,008 |  |  |  |
Cemetery Perpectual Care Oblication [Member] | US States and Political Subdivisions Debt Securities [Member] |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |
Available for sale securities, amortized cost | 174,201 |  | 280,023 |  |
Available for sale securities, unrecognized holding gain |  |  | 4,872 |  |
Available for sale securities, unrecognized holding loss | (8,478) |  | (928) |  |
Available for sale securities, estimated fair value | 165,723 |  | 283,967 |  |
Cemetery Perpectual Care Oblication [Member] | Industrial Miscellaneous And All Other [Member] |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |
Available-for-sale securities, amortized cost basis | 3,195,942 |  | 2,597,745 |  |
Available for sale securities, unrecognized holding gain | 584,383 |  | 737,696 |  |
Available for sale securities, unrecognized holding loss | (175,163) |  | (32,961) |  |
Available-for-sale securities, gross unrealized gain | 3,605,162 |  | 3,302,480 |  |
Cemetery Perpectual Care Oblication [Member] | Equity Securities One [Member] |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |
Available-for-sale securities, amortized cost basis | 3,195,942 |  | 2,597,745 |  |
Available for sale securities, unrecognized holding gain | 584,383 |  | 737,696 |  |
Available for sale securities, unrecognized holding loss | (175,163) |  | (32,961) |  |
Available-for-sale securities, gross unrealized gain | 3,605,162 |  | 3,302,480 |  |
Cemetery Perpectual Care Oblication [Member] | Residential Construction [Member] |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |
Mortgage loans on real estate and construction | 1,506,517 |  | 1,823,533 |  |
Cemetery Perpectual Care Oblication [Member] | Residential Mortgage [Member] |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |
Real estate held for investment: Residential | 16,178 |  | 865,424 |  |
Real estate held for investment: Residential | $ (16,178) |  | (865,424) |  |
Cemetery Perpectual Care Oblication [Member] | Corporate Debt Securities [Member] |  |  |  |  |
Marketable Securities [Line Items] |  |  |  |  |
Available for sale securities, amortized cost |  |  | 492,770 |  |
Available for sale securities, unrecognized holding gain |  |  | 8,028 |  |
Available for sale securities, unrecognized holding loss |  |  |  |  |
Available for sale securities, estimated fair value |  |  | $ 500,798 |  |
[1] | Includes $938,500 of Membership stock and $1,661,800 of Activity stock due to short-term advances and letters of credit.
[2] | Includes $905,700 of Membership stock and $1,641,400 of Activity stock due to short-term advances and letters of credit.

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